OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Ron. Bert ml-d, MQIlnistrator
TexauLlquoT QmtrdBoard
Austin,Texas
Dspr Slrr
opinionHo. o-low
twr
Ret Tranrportingunetalapad to
destinationowstds gem+.
Thin will acknowl6@0 noolp%si ounlotter
or hmubrr 10, 1989, in rhfob jau ouIm&t t fOU=h5
faots rar OUT Oansidoratlioal -k
ub an sodit OS Se80
tP Tomha in whtoh
S-heto hiwe mold
tied out of the
whlah,, 6!aowits
~UUtributer~rwoedr
xaa aonutaotumr and
beer. haa tt en hia pa-t-
and r6ttvae to tha rtato,
824
Hon. Bert Ford, Adralnlstrator, Page 8
*In making the audit abovemclntloned the
questionulrsa aa to whethar taxes on the
beer above mentionedare due the &ate a6 bs-
ing o first eale, dit?&ributlon, rto. wlthln
the State of Texas (LIIoontomplatod by Arti~lr
XI, Soac err(a),and ae to whethar'ornot the
law aontsnplatoa that uuoh boor muat be rtamp-
ed and a olalm for refund mado.*
From auah faat,rJOU 4ealroour opinionon two
questionsthereinaf'teratatodea followat
“First. Are taxer on the beer in qwrtlon
duo the State of Toaa9
w8aoond. Dow the law require that beora
under ai~atmatanoasabove nentionod be stamp-
ed by tha m&nWaoturorrr,and ii ao ia ho en-
~tltledto a zorundfor ths ata~@aao asodPw
8oot:on (al) o? Artlolr 667-66, m- ;I.~.,
-of ham, reads:
"(1) On bsor manuf~otuxvdin this Stato
%2E~*ti?%~e%:&fi:z z!ll
re8t prlmM.ly upon the auut~aoturor, and it
18 herebydoelarodto bo unlawfulrcir#iny
amwfaoturer to trawport my beor OT ,todon-
liverto any pernon any baor to .Be tranaportod
awny frw the bmexy c$ said PaDUiaatuxal! ua-
lam and untiltax ha8 ilrgtbeea pala and Mxi
tax stamp evitlonoing
sw,h payment ha8 besa
fMit &l.xod end oaaoolloda6 roat&wdbr this
80atPon (f) or Axtfole 667~as, 8?,.~ -?c
-btnss.-of Temm, readbt
‘f-’
“li) It shall b4 unlawfulto ‘trlulspert 4x3
dee0lnabions tn thfs ItPbata
any~be~or upen nfitoh
tax has sot been paid and sush peiyawtwl-
5mwsd by &tespraffixeda:tdoanoellad(18
nquirod by Zen.
Beotion(5) ot the aboos ml?tlole
resde~
*la) IIP any poraon htm paid the tax on
eny beor and atfixoatan ataarpa 00 the eon-
tainorn~hereotand thmmfter oadd bosr 18
rshippul out of Texas tax oonaumptlon,ftal~im
for retundtmg b,rma&a upOn payi- a fss ot
Plw 2ollare(46) to tha Beard at tliethe
ana ia themawor pre#oAbod by the Boiwd or
AdUlaaiblafrntor.80 muah of any i\nrdederived
horeundetrrasay ba naoanuery, an% to emsed
two &I per eat thsreof, is hereby ~ppro-
priaterl ~urpo(~o~The Eoardmf@ p&w-
tor crueh
mu&ate rules ana rQf?ulations
~enorullgf0-r
tho entoro8wnt ,Q?thfr grovirlon.
It ts olwrly 6toen& .Saotion(al, aupra~th8t
it WID 6he intent3on of the Logielatum to liold the moau-
Xtiblo for. tho oagwnt af the tana tsl-
The Z4igial*ture
mw tit,howvet, to
6be requipmantthattax staws be
removedfrtmQhabaWery
boor’ “bo$n&-
trsnqortad Phorefroato a golnt autsidi o#
this 8fata.
*
2nd 814 and eutirarltier
thereincitaQ tao numrou8 for
citationheroin.
The lew &an not requirethat beer be trune9ort-
sd outsidethe Litetain a pwrtiwlar !dmnner or by aup
partfotikrmoi?e0r oonwyentto. Pt awsely pmvldes en ax-
eeptiontithia whloh ths mnaufaoturermmt olenrlgbring
hlmaelr la Ordo? to evold 6bbepemont as taxem. xr (ITexas
menufaottwsr aellvorsheer to R trwk operatorrho lldvleea
th8t ho will deliverthe mime bevmd %h# bouaderiaeot this
f&to and there is no pmf.thr:t it uea eotually&one, the
aanuteoture?ha% not browht hiMali rithin the excreptlon
and is lirjble for the pq?men$or the tat inqmsedby law.
He awet heve oemrete, dsiinlteevidearta that the beer in
quaot:on tilt aoaslgml to, end aotuallydellfvsrsdbeyond
the borderaat this State.
%NI advisedthst the mrtnifnotwsr hea no aoou-
mentnry9roni in his file thet emid beer WPB sotuelly
trcineportoa bemml the boundaries of Tom#. Under suoh
etatemat id?Potin,we ooabludethat thu Tan8 menuteoWmr
htw not bratgbt hiarnlfwlt'hinthe lmrpfion providedh
the Bttttpte wU.Ohrt the teatin queahionis Uue to tbo 22 tee
of ZbxlLts.
In lmutr to iour awe* queatioa, we oanoludr,
that baqf, lwng trempertsd uuder t&a oitouwtanee~ cot
out in your latter,must be first etambged by the nteaUi8uttmm.
Xi t&s meauiloturor thereafter brlnge h$meU withintbo
tax exawfion INttutaby afferlngpmof thut suoh beer was
aotwllp fmneporfed be+ordl the bordera oi Tsxau, he ray
eliaimhia roruatlunder the p~laian0 or thation (g) aupra.
very truly yours